Research On Value-added Internal Audit Of WT Company Based On Value Chain

In recent years,information technology has promoted economic development,enterprise management has developed to the level integration mode based on value chain,enterprise value has become the core of all management activities,and internal audit has been given the mission of improving governance and operation to increase organizational value accordingly.The internal audit in our country has entered the value-added stage in theory,but most of the internal audit institutions’ understanding of internal audit still stays in the traditional concept of checking mistakes and preventing fraud,lack of specific operation guidance in practice,and the value-added role of internal audit is not obvious.In order to improve the value-added internal audit theory and provide the value-added internal audit operation guide for the supervision service industry,this paper selects the WT Company in the construction supervision industry,investigates its operation status and internal audit status,and finds the problems existing in the management and internal audit of WT Company.On this basis,it reshapes the internal audit of WT Company to provide reference for WT Company and supervision service industry.As the value chain can fully reflect the value flow of the company,and the internal audit from the perspective of value chain can achieve the value-added goal of internal audit more efficiently,this paper analyzes the internal value chain of WT Company,and constructs the value-added internal audit framework based on the value chain for WT Company.From the perspective of the internal value chain of WT Company,the framework defines the audit elements and implementation plan,in which audit elements include audit object,audit content and audit technical elements,while implementation plan takes human resource management,production and risk management as examples to illustrate how to carry out value-added internal audit in the supporting activities,basic activities and management activities in the value chain of WT Company.This paper also puts forward safeguard measures for the smooth implementation of the framework.Through the implementation of this framework,we can improve the internal control,risk management and process operation of WT Company,optimize the value chain,improve its operation efficiency and profitability,and help the company achieve the goal of value-added.